TaxTMI 
TaxTMI 
2019 (5) TMI 262
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....792/- towards service tax on Development Charges. Later, Notification No.41/2016-ST, dated 22.09.2016 was issued whereby refund could be sought for the service tax already paid in respect of Development Charges. The appellant sent the refund claim by courier on 03.10.2017 and was received by the department on 04.10.2017. As per the notification, the refund claim has to be filed within six months from the date on which the notification received the assent of the President of India. The assent was received on 01.04.2017. Thus, the refund claim according to department ought to have been filed on or before 30th September, 2017. According to department, the refund claim filed on 04.10.2017 was barred by limitation and for this reason, the refund....
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....ivision with the refund claim. However, they were informed that the division which has collected the service tax has to consider the refund claim and directed them to approach Egmore Division. The appellant thus on the very same day had sent the refund claim by courier to Egmore Division. The appellant had approached the Alandur Division on 03.10.2017 and, therefore, there would be no delay at all for the reason that 29th and 30th of September and 1st and 2nd of October, 2017 were holidays. He pleaded that the delay if any was due to the delay by SIPCOT in informing the appellant to claim refund and also because the notification was not clear as to who should apply for refund. 4. The learned consultant added that SIPCOT has made refund c....
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....t section from the Finance Act, 1994: section 104 (1) Notwithstanding anything contained in section 66, as it stood prior to the 1st day of July, 2012 or in section 66B no service tax, leviable on one time upfront amount (premium, salami, cost, price, development charge or by whatever name called) in respect of taxable services provided or agree to be provided by a State Government Industrial Development Corporation or Undertaking to industrial units by way of grant of long term lease of thirty years or more for industrial plots, shall be levied and collected during the period commencing from the 1st day of June, 2007 and ending with 21st day of September, 2016 (both days inclusive). (2) Refund shall be made of all such se....
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....essee. It was thus informed to them that the refund of service tax can be made only before the officer which has collected the service tax. The appellant has furnished the documents with regard to the courier sent by them on 30.10.2017 to the Egmore office. The refund claim was received in the Egmore office on 04.10.2017. 7. The last date for filing the refund claim according to the department is 30.09.2017. It is brought to the notice that 29th, 30th of September, 2017 as well as 1st and 2nd October, 2017 were Government holidays and non-working days in the State of Tamil Nadu. Therefore, the next working day was only 03.10.2017. The appellant has approached the Alandur office on 03.10.2017 and from there they were directed to approach ....